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Cenvat of KKC paid by SR under RCM

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(Querist)
27 September 2016 Can cenvat of KKC be taken by SR under RCM?
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CA SAGAR M. AHUJA

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CA SAGAR M. AHUJA (Expert)
27 September 2016 As per Rule 3(4) Explanation inserted vide Notification No.28/12-CE(NT) dated 20.6.12 (effective from 1.7.2012)
“Explanation. - CENVAT credit cannot be used for payment of service tax in respect of services where the person liable to pay tax is the service recipient”.

Hence cenvat credit cannot be used to pay tax by service receiver. Service tax has to be paid by cash only through i.e. GAR-7 challan. Once paid, Cenvat credit can be taken, if otherwise, it is his eligible ‘input service’. It is applicable to KKC also.
So you can avail the cenvat credit but first you have to pay the same by challan and than after you can utilize it for any output service (KKC) payment.
Thanks.
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